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LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY - Rollforward of activity in the ACL - Loans (Details) - USD ($) $ in Thousands | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2023 | Sep. 30, 2022 | Dec. 31, 2022
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY |  |  |
ACL - Loans, Beginning balance | $ 22,680 |  |
ACL on PCD loans acquired | 5,534 |  |
Charge-offs | (70) |  |
Recoveries | 196 |  |
Provision | 4,092 | $ 1,700 | $ 2,200
ACL - Loans, Ending balance | 43,404 |  | 22,680
Adoption of CECL |  |  |
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY |  |  |
ACL - Loans, Beginning balance | 10,972 |  |
ACL - Loans, Ending balance |  |  | 10,972
Commercial/Industrial |  |  |
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY |  |  |
ACL - Loans, Beginning balance | 4,071 |  |
ACL on PCD loans acquired | 1,082 |  |
Recoveries | 5 |  |
Provision | 538 |  |
ACL - Loans, Ending balance | 7,555 |  | 4,071
Commercial/Industrial | Adoption of CECL |  |  |
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY |  |  |
ACL - Loans, Beginning balance | 1,859 |  |
ACL - Loans, Ending balance |  |  | 1,859
Commercial Real Estate - Owner Occupied |  |  |
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY |  |  |
ACL - Loans, Beginning balance | 5,204 |  |
ACL on PCD loans acquired | 4,424 |  |
Recoveries | 70 |  |
Provision | (220) |  |
ACL - Loans, Ending balance | 11,460 |  | 5,204
Commercial Real Estate - Owner Occupied | Adoption of CECL |  |  |
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY |  |  |
ACL - Loans, Beginning balance | 1,982 |  |
ACL - Loans, Ending balance |  |  | 1,982
Commercial Real Estate - Non-Owner Occupied |  |  |
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY |  |  |
ACL - Loans, Beginning balance | 5,405 |  |
Provision | 1,245 |  |
ACL - Loans, Ending balance | 8,564 |  | 5,405
Commercial Real Estate - Non-Owner Occupied | Adoption of CECL |  |  |
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY |  |  |
ACL - Loans, Beginning balance | 1,914 |  |
ACL - Loans, Ending balance |  |  | 1,914
Construction and development |  |  |
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY |  |  |
ACL - Loans, Beginning balance | 1,592 |  |
Provision | (87) |  |
ACL - Loans, Ending balance | 3,568 |  | 1,592
Construction and development | Adoption of CECL |  |  |
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY |  |  |
ACL - Loans, Beginning balance | 2,063 |  |
ACL - Loans, Ending balance |  |  | 2,063
Residential 1-4 Family |  |  |
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY |  |  |
ACL - Loans, Beginning balance | 5,944 |  |
ACL on PCD loans acquired | 28 |  |
Recoveries | 104 |  |
Provision | 2,509 |  |
ACL - Loans, Ending balance | 11,152 |  | 5,944
Residential 1-4 Family | Adoption of CECL |  |  |
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY |  |  |
ACL - Loans, Beginning balance | 2,567 |  |
ACL - Loans, Ending balance |  |  | 2,567
Consumer |  |  |
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY |  |  |
ACL - Loans, Beginning balance | 314 |  |
Charge-offs | (1) |  |
Recoveries | 4 |  |
Provision | 70 |  |
ACL - Loans, Ending balance | 1,007 |  | 314
Consumer | Adoption of CECL |  |  |
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY |  |  |
ACL - Loans, Beginning balance | 620 |  |
ACL - Loans, Ending balance |  |  | 620
Other |  |  |
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY |  |  |
ACL - Loans, Beginning balance | 150 |  |
Charge-offs | (69) |  |
Recoveries | 13 |  |
Provision | 37 |  |
ACL - Loans, Ending balance | 98 |  | 150
Other | Adoption of CECL |  |  |
LOANS, ALLOWANCE FOR LOAN LOSSES, AND CREDIT QUALITY |  |  |
ACL - Loans, Beginning balance | $ (33) |  |
ACL - Loans, Ending balance |  |  | $ (33)

X
- Definition Amount excluding accrued interest, of allowance for credit loss on financing receivable. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1 + Details
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